2006 (9) TMI 67

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....n-original that confirmed the demand and imposed penalty on the appellant. 2.The relevant facts that arise for consideration are that the appellant is manufacturer of sugar and molasses and is availing the Modvat credit on the inputs and capital goods as provided under Central Excise Rules, 1944. They availed Modvat credit on Brass tubes, which are capital goods as these are used as part of boile....

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....he supplier, the authorities at their end cannot reassess the goods. Adjudicating authority did not accept the contentions of the appellant and confirmed the demand and also imposed penalty and demanded interest. On an appeal the learned Commissioner (Appeals) also concurred with the views of the adjudicating authority. 3.The learned advocate appearing for the appellant submits that Modvat credit....

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....ubmissions made by both sides and perused the records. It is not disputed that the job worker has discharged the duty liability on a value, which includes the job work charges, and value of the used brass tubes. The provisions of allowing the Modvat credit to an assessee are very clear in as much that the input/capital goods have to fall within the definition and duty liability has to be discharge....

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.... Jurisdiction - Assessee at Pune sent his 25 years old machinery to a job worker at Mumbai for reconditioning and renovation - job worker sent back renovated machines after paying duty on the machines in addition to paying duty on new parts replaced in the machines — Assessee took credit of both duties on receipt of the machines with duty paying documents — Commissioner at Pune had no jurisdic....